Preheat the oven to 350 degrees F (180 degrees C). Line 2 baking sheets with parchment paper.

Combine flour, baking powder, salt, and baking soda in a bowl.

Whisk butter and 3/4 cup sugar with an electric mixer in a separate bowl until soft and creamy, about 2 minutes. Add egg; whisk until well combined. Add flour mixture gradually; whisk on low speed until a soft dough is formed, about 2 minutes. Shape dough into 1 1/2-inch balls.

Combine remaining 1/4 cup sugar with cinnamon in a bowl. Roll balls in cinnamon mixture and place on the prepared baking sheets.

Bake in the preheated oven until edges are golden, 12 to 15 minutes. Cool on the baking sheet for 1 minute before removing to a wire rack to cool completely.